Section XVII — Vehicles, aircraft, vessels and associated transport equipment
Chapter 87 — Vehicles other than railway or tramway rolling stock, and parts and accessories thereof
Heading 8702 — Motor vehicles for the transport of ten or more persons, including the driver.
Subheading 8702.30 — With both sparkignition internal combustion piston engine and electric motor as motors for propulsion
HS code
8702.30.21 Modified vehicles of heading 87.03
Applicable taxes: Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
Last Verified Date - 1 October 2026
Common commodities
Modified 10-seater hybrid passenger car vanConverted hybrid SUV minibusUsed 10-person hybrid ex-car conversion busNew 12-passenger hybrid vehicle from 87.03Spark-Ignition Hybrid minivan for 10+ people (originally 87.03)Converted 10-seater hybrid people carrierModified hybrid MPV for 10 or more passengersHybrid ex-car conversion with seating for 10 or moreSpark-Ignition 10-person hybrid transport vehicle (from 87.03)Converted 87.03 hybrid bus seating 10+ people